26 U.S.C. § 4131. Imposition of tax

1. (a)
   (a)

   General rule

   There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
2. (b)
   (b)

   Amount of tax

   1. (1)
      (b)(1)

      In general

      The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine.
   2. (2)
      (b)(2)

      Combinations of vaccines

      If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.
3. (c)
   (c)

   Application of section

   The tax imposed by this section shall apply—

   1. (1)
      (c)(1)after December 31, 1987, and before January 1, 1993, and
   2. (2)
      (c)(2)during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.